P&L Month of JANUARY 2024

REVENUE
U$D Ratio
ROOMS 655,000 48.63%
FOOD & BEVERAGE 542,000 40.24%
TELEPHONE 25,000 1.86%
LAUNDRY 26,000 1.93%
H / CLUB & RECREATION 11,000 0.82%
OTHER INCOME 88,000 6.53%

TOTAL REVENUE 1,347,000

COST OF SALE

ROOMS 78,000 11.91%

FOOD & BEVERAGE 251,000 46.31%
TELEPHONES 13,000 52.00%
LAUNDRY 8,500 32.69%
HEALTH CLUB 6,000 54.55%

TOTAL COST OF SALE 356,500 26.47%

GROSS PROFIT (GP) 990,500 73.53%

PAYROLL & RELATED

ROOMS 69,323
FOOD & BEVERAGE 205,476
TELEPHONES 3,881
LAUNDRY 22,975
H / CLUB & RECREATION 5,360
ADMIN. & GENERAL 69,939
SALES & MARKETING 22,324
P.O.M.E.C. 43,897
TRANSPORT 2,344
TOTAL 445,520 33.07%

731746752.xlsx
 P&L Month of JANUARY 2024

OTHER EXPENSES

ROOMS 75,792
FOOD & BEVERAGE 96,333
TELEPHONES 1,930
LAUNDRY 3,500
H / CLUB & RECREATION 3,670
ADMIN. & GENERAL 98,819
SALES & MARKETING 48,574
P.O.M.E.C (property operation maintenance & Energy cost) 180,510
RENT 40,384
TRANSPORT 2,475
TOTAL OTHER EXPENSE 551,986 40.98%

TOTAL EXPENSES 997,505

GROSS OPERATING PROFIT (GOP) -7,005 -0.52%

FIXED CHARGES

DEP. & AMORTIZATION 173,624

TAX ON PROFIT 17 %
TOTAL FIXED CHARGES 173,624

TOTAL NET OPERATION PROFIT (NOP) -180,630 -13.41%

731746752.xlsx
 CHAPTER 2, EXERCISE 2.1
REVENUE January 2023.
U$D Ratio
ROOMS 821,000 39.0%
FOOD & BEVERAGE 874,000 41.5%
TELEPHONE 40,000 1.9%
LAUNDRY 55,000 2.6%
H / CLUB & RECREATION 21,000 1.0%
OTHER INCOME 156,000 7.4%

TOTAL REVENUE 1,967,000

COST OF SALE

ROOMS 5,000 0.6%

FOOD & BEVERAGE 245,000 28.0%
TELEPHONES 11,500 28.7%
LAUNDRY 4,500 8.2%
HEALTH CLUB 4,500 21.4%

TOTAL COST OF SALE 270,500 13.8%

GROSS PROFIT (GP) 1,696,500 86.2%

PAYROLL & RELATED

ROOMS 69,323
FOOD & BEVERAGE 205,476
TELEPHONES 3,881
LAUNDRY 22,975
H / CLUB & RECREATION 5,360
ADMIN. & GENERAL 69,939
SALES & MARKETING 22,324
P.O.M.E.C. 43,897
TRANSPORT 2,344
TOTAL 445,520 22.6%
 CHAPTER 2, EXERCISE 2.1

OTHER EXPENSES

ROOMS 85,000
FOOD & BEVERAGE 105,000
TELEPHONES 2,000
LAUNDRY 3,000
H / CLUB & RECREATION 3,650
ADMIN. & GENERAL 85,000
SALES & MARKETING 41,000
P.O.M.E.C (property operation maintenance & Energy cost) 150,000
RENT 40,384
TRANSPORT 2,500
TOTAL OTHER EXPENSE 517,534 26.3%

TOTAL EXPENSES 963,053

GROSS OPERATING PROFIT (GOP) 733,447 37.3%

FIXED CHARGES

DEP. & AMORTIZATION 173,624

TAX ON PROFIT 17 % 124,686
TOTAL FIXED CHARGES 298,310

TOTAL NET OPERATION PROFIT (NOP) 435,137 22.1%

 january 2024. Actual Variances 23-24 Budget january 2024.
U$D Ratio U$D Ratio
887,147 42.1% $ 66,147 8.1% 950,000 45.1%
912,708 43.3% $ 38,708 4.4% 950,000 45.1%
38,194 1.8% $ (1,806) -4.5% 45,000 2.1%
46,920 2.2% $ (8,080) -14.7% 60,000 2.8%
17,216 0.8% $ (3,784) -18.0% 25,000 1.2%
205,067 9.7% $ 49,067 31.5% 170,000 8.1%

2,107,251 $ 140,251 7.1% 2,200,000

4,436 0.5% 6,000 0.6%

260,383 28.5% 240,000 25.3%
12,517 32.8% 12,000 26.7%
4,692 10.0% 4,500 7.5%
4,500 26.1% 4,500 18.0%

286,528 13.6% 267,000 12.1%

1,820,723 86.4% 1,933,000 87.9%

69,323 75,000
205,476 195,000
3,881 4,000
22,975 23,000
5,360 5,500
69,939 70,000
22,324 22,000
43,897 44,000
2,344 2,500
445,520 21.1% 441,000 20.0%
 75,792 80,000
96,333 100,000
1,930 2,000
3,500 3,000
3,670 3,500
98,819 80,000
48,574 40,000
180,510 130,000
40,384 40,000
2,475 2,500
551,986 26.2% 481,000 21.9%

997,505 922,000

823,218 39.1% 1,011,000 46.0%

173,624 173,624
139,947 171,870
313,571 345,494

509,647 24.2% 665,506 30.3%

Budget Variances 23-24

$ (62,853) -6.6%
$ (37,292) -3.9%
$ (6,806) -15.1%
$ (13,080) -21.8%
$ (7,784) -31.1%
$ 35,067 20.6%

$ (92,749) -4.2%

$ 20,383 8.5%

$ 19,528 7.3%
$ 70,986 14.8%

$ (155,859) -23.4%